"[T]he IRS posted an announcement on its website that ... specifies -- by form, schedule and line-number -- the questions that should not be answered. However, there are other questions on the 2015 forms that are designated 'Compliance Questions,' similar to questions that have appeared on prior years' forms. Depending on the type of filer, these questions may have to be answered.... In the 2015 Form 5500 instructions, the IRS states that the compliance questions in Part VII of Schedule R (to be filed by retirement plans) 'are critical to the IRS to effectively focus on specific factors of the Federal tax law compliance.' "